Double taxation and double taxation agreement

On these Website offer we to you information to the international tax law. Particularly we would like to deal thereby with the topic double taxation and the double taxation agreements resulting from it. With here the information ready placed it concerns no on the right of or tax consultation.

The facts of the double taxation are fulfilled, if by the regulations of the valid in each case national tax law an income those were already taxed a renewed taxation is subjected.

From the legal view the double taxation places in each case resembles an income to that with and the same taxpayer a burden of taxation of the income from an industrial concern for example at finance companies.

With the following states for example Germany double taxation agreement locked:

Ägypten Bangladesch, Argentinien Belarus, Armenien Belgien, Aserbaidschan Bolivien, Australien Bosnien und Herzegowina, Brasilien, Bulgarien, China, Dänemark, Ecuador, Finnland, Elfenbeinküste, Frankreich, Estland, Georgien, Hongkong, Ghana, Griechenland, Großbritannien, Indien, Jamaika, Indonesien, Japan, Iran, Jemen, Irland, Island, Israel, Italien, Kanada, Lettland, Kasachstan, Liberia, Kenia, Litauen, Kirgisistan, Luxemburg, Kolumbien, Korea, Republik Kroatien, Kuwait, Malaysia, Namibia, Malta, Neuseeland, Marokko, Niederlande, Mauritius, Norwegen, Mazedonien, Mexiko, Moldau, Mongolei, Österreich, Pakistan, Philippinen, Polen, Portugal, Rumänien, Sambia, Russische Föderation, Schweden Schweiz, Serbien und Montenegro, Simbabwe, Singapur, Slowakei, Slowenien, Spanien, Sri Lanka, Südafrika, Tadschikistan, Ukraine, Thailand, Ungarn Trinidad und Tobago, Uruguay, Tschechien, Usbekistan, Tunesien, Turkmenistan, Türkei, Venezuela, Weißrussland, Vereinigte Arabische Emirate, Vereinigte Staaten, Vereinigtes Königreich, Vietnam, Zypern

From the multiplicity of the countries specified in this example and the possible combinations resulting from it easily comprehensibly, that is itself the international right on the area of the double taxation very extensively arranged.

Restitution proceedings

For the avoidance of the above mentioned double taxation with the fiscal authorities of the respective countries restitution proceedings were introduced. The articles the appropriate double taxation agreements (DBA´s) reglen e.g. with an income from capital abilities like for example dividends or interest the remaining remainder expensive sets and thus the possible claims to reimbursement.

Those fiscal information aufgeführen here were English translated automatically over the service by Google by German to. All data are without any guarantee.

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